Belgium: New guidelines for R&D project registration and advisory requests

Guidelines clarify the principles that have been in effect since August 1, 2023

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January 31, 2025

The Federal Public Service Finance and the Federal Public Planning Service Science Policy (BELSPO) on December 31, 2024, announced new guidelines to enhance the online registration of research and development (R&D) projects and streamline advisory requests.

These guidelines clarify the principles that have been in effect since August 1, 2023, following a Belgian Supreme Court ruling. They introduce new concepts such as “meaningful title” and address the requirement for registration before the start of R&D activities.

  • Registration: A valid application is now required prior to initiating a project, and annual copies of current projects are no longer allowed, though updates are permitted. Projects with limited changes are considered repetitive and not eligible for tax benefits. Programs can be registered without listing all projects, but maintaining a project list is advised.
  • Project titles: The guidelines also stipulate that project titles must be clear and meaningful, rejecting generic titles. Additionally, evidence of submissions must be retained for tax audits, with creation dates included in documentation.
  • Evidence: A new procedure for requesting advice is introduced, though details remain sparse. Only projects deemed innovative to the sector are eligible, though the definition and verification of “innovative” remain unclear.

 Read a January 2025 report prepared by the KPMG member firm in Belgium

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